2004 (2) TMI 238

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.... Commissioner of Customs, whereby the appellant's request for conversion of Drawback. Shipping Bills into DEEC Shipping Bills was rejected. 2. Heard both sides. 3. The impugned order of the Commissioner, which was filed by the appellant along with the appeal memorandum, was merely a communication from the Assistant Commissioner to the appellants conveying Commissioner's orders rejecting the ....

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....r No. 11/94, dated 26-5-94. The latest circular 4/2004 on conversion was also enclosed. 4. I have considered the grounds enumerated for rejection. I note that none of the grounds enlisted in the note can come in way of permitting conversion. The goods under exportation have been examined and no objection has been recorded. None is mentioned in the office note which is extracted above. In terms ....